{"success":true,"data":{"_id":201947916,"filings":[{"Organization":{"value":null,"Person":["ROBERT OSWELL","CJ VLAHOVICH","WAYNE WILSON","JAMES VAUGHT","GREG MELOON","DAVE EKERN","TROY MANN","GLENN SANDRIDGE","NAOMI HAWORTH"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","BOOKKEEPER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2021,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT OSWELL","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":7,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1138831,"Contributions":{"value":1138831,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1138831,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1129808,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1129808,"Management services":144365,"Legal":0,"Accounting":12000,"Lobbying services":0,"Investment management fees":0,"Other services":882631,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":275,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":90537,"INDIRECT COSTS":90126,"SUPPLIES":411},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1038996,"Management And General Expenses":90812,"Fundraising Expenses":0}},"Assets":{"value":355212,"Non-interest bearing cash":210393,"Savings and temp cash investments":0,"Pledges and grants receivable":144819,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":322314,"Sum of Total Liabilities":0,"Accounts payable, accrued":167914,"Grants payable":0,"Deferred, revenue":154400,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":32898,"Net assets without donor restriction":32898,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9196217410391854,"percentile":0.8015370610554808},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.007923036868508145,"percentile":0.41912809050683775},"Liabilities to Assets Ratio":{"score":0.9073848856457553,"percentile":0.06343437670529126},"Operating Reserve Ratio":{"score":0.3144003228867206,"percentile":0.1693737130574612},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.12196256999773956,"percentile":0.12515156370902852},"Revenue Growth":{"score":-0.09957597330930897,"percentile":0.14447495150273626},"Asset Growth":{"score":0.3032902675026256,"percentile":0.9212044766959542},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5465423607269311,"percentile":0.4472323420026026}},"source_xml":"202212139349301001_public.xml"},{"Organization":{"value":null,"Person":["JOHN ARCHER","JACK SPRINGER","PAUL BIALICK","MATT DVORAK","GREG MELOON","JAY POVLIN","TROY MANN","GLENN SANDRIDGE","LARRY MEDDOCK"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHAIRMAN"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2019,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN ARCHER","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1513065,"Contributions":{"value":1513065,"Other contributions":597549,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":915516,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1513065,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1513065,"Management services":0,"Legal":0,"Accounting":3264,"Lobbying services":0,"Investment management fees":0,"Other services":884207,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":23040,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":602554,"IN-KIND EXPENSES":597549,"MISCELLANEOUS":3502,"SUPPLIES":1503},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1471174,"Management And General Expenses":41891,"Fundraising Expenses":0}},"Assets":{"value":131031,"Non-interest bearing cash":131031,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":131031,"Sum of Total Liabilities":0,"Accounts payable, accrued":53226,"Grants payable":0,"Deferred, revenue":77805,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9723138133523676,"percentile":0.8779150185687932},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0,"percentile":0.39405288179642484},"Liabilities to Assets Ratio":{"score":1.0,"percentile":0.051798247554622576},"Operating Reserve Ratio":{"score":0.08659971646955021,"percentile":0.061844377992340334},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09670396030045783,"percentile":0.1438559178612529},"Revenue Growth":{"score":-0.0815833650570892,"percentile":0.16649658678371523},"Asset Growth":{"score":-0.05655898860670154,"percentile":0.1539076607864637},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5167097257895228,"percentile":0.3646978641436066}},"source_xml":"202022309349300437_public.xml"},{"Organization":{"value":null,"Person":["GREG MELOON","JAY POVLIN","TROY MANN","PETER RIETZ","GLENN SANDRIDGE","LARRY MEDDOCK","JACK SPRINGER","JOHN ARCHER","PAUL BIALICK","MATT DVORAK"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHAIRMAN","VICE PRESIDE","PRESIDENT","TREASURER","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2017,"name":"WATER SPORTS FOUNDATION INC","phone":4073537159,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LARRY MEDDOCK","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"4860 WATERWITCH POINT DRIVE, ORLANDO, FL, 32806, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32806},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1753660,"Contributions":{"value":1753660,"Other contributions":781438,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":972222,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1753660,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1753660,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":972222,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":781438,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1753660,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":144494,"Non-interest bearing cash":144494,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":144494,"Sum of Total Liabilities":0,"Accounts payable, accrued":30633,"Grants payable":0,"Deferred, revenue":113861,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0,"percentile":0.39405288179642484},"Liabilities to Assets Ratio":{"score":1.0,"percentile":0.051798247554622576},"Operating Reserve Ratio":{"score":0.08239567533045174,"percentile":0.05989338876562444},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7002439366263367,"percentile":0.8491859523560495}},"source_xml":"201822579349301277_public.xml"},{"Organization":{"value":null,"Person":["ROBERT OSWELL","CJ VLAHOVICH","DAVE EKERN","RACHAEL GREEN","JIM EMMONS","GREG MELOON","TROY MANN","GLENN SANDRIDGE","JAMES VAUGHT","NAOMI HAWORTH"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","EXECUTIVE DI","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","BOOKKEEPER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2024,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT OSWELL","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":8,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":998965,"Contributions":{"value":998965,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":998965,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":980868,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":980868,"Management services":175229,"Legal":0,"Accounting":9601,"Lobbying services":0,"Investment management fees":0,"Other services":665637,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":26667,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":103734,"INDIRECT COSTS":93229,"MISCELLANEOUS":6400,"SUPPLIES":4105},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":850467,"Management And General Expenses":130401,"Fundraising Expenses":0}},"Assets":{"value":31280,"Non-interest bearing cash":31280,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18910,"Sum of Total Liabilities":0,"Accounts payable, accrued":1780,"Grants payable":0,"Deferred, revenue":17130,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":12370,"Net assets without donor restriction":12370,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8670555059396371,"percentile":0.7193673318134581},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018115749801044082,"percentile":0.4473241473509883},"Liabilities to Assets Ratio":{"score":0.604539641943734,"percentile":0.11126815495065},"Operating Reserve Ratio":{"score":0.03189012181047807,"percentile":0.03676040401280531},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09418209129308103,"percentile":0.14618410781139005},"Revenue Growth":{"score":-0.07069685214585775,"percentile":0.18253980919136883},"Asset Growth":{"score":-0.035096239106737356,"percentile":0.19845425640211875},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4859058097702099,"percentile":0.28805173523708083}},"source_xml":"202540729349301009_public.xml"},{"Organization":{"value":null,"Person":["ROBERT OSWELL","CJ VLAHOVICH","WAYNE WILSON","JAMES VAUGHT","GREG MELOON","DAVE EKERN","TROY MANN","GLENN SANDRIDGE","NAOMI HAWORTH"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","BOOKKEEPER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2022,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT OSWELL","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":8,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1163279,"Contributions":{"value":1163279,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1163279,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1186374,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1186374,"Management services":74286,"Legal":0,"Accounting":18000,"Lobbying services":0,"Investment management fees":0,"Other services":941209,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":5357,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":147522,"INDIRECT COSTS":119189,"MISCELLANEOUS":27600,"SUPPLIES":733},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1033495,"Management And General Expenses":152879,"Fundraising Expenses":0}},"Assets":{"value":183355,"Non-interest bearing cash":69355,"Savings and temp cash investments":0,"Pledges and grants receivable":114000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":173552,"Sum of Total Liabilities":0,"Accounts payable, accrued":25250,"Grants payable":0,"Deferred, revenue":148302,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":9803,"Net assets without donor restriction":9803,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8711376007903072,"percentile":0.7256253373397887},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.019853362778834656,"percentile":0.3387880071225364},"Liabilities to Assets Ratio":{"score":0.9465354094516103,"percentile":0.0580675741888754},"Operating Reserve Ratio":{"score":0.15455075718112501,"percentile":0.09382896085269586},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.10119010934141764,"percentile":0.14008385596927508},"Revenue Growth":{"score":-0.07596084455352431,"percentile":0.17455823325217093},"Asset Growth":{"score":0.16971551929390088,"percentile":0.8108299056836791},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5033737043066234,"percentile":0.3299161284245627}},"source_xml":"202322349349301412_public.xml"},{"Organization":{"value":null,"Person":["GREG MELOON","JAY POVLIN","TROY MANN","PETER RIETZ","GLENN SANDRIDGE","LARRY MEDDOCK","JACK SPRINGER","JOHN ARCHER","PAUL BIALICK","MATT DVORAK"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","CHAIRMAN","VICE PRESIDE","PRESIDENT","TREASURER","SECRETARY"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,37722,0,0,0,0],"Direct compensation":[0,0,0,0,0,37722,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2018,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN ARCHER","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1156879,"Contributions":{"value":1156879,"Other contributions":431795,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":725084,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1156879,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1156879,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":725084,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":431795,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1156879,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":81527,"Non-interest bearing cash":81527,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":81527,"Sum of Total Liabilities":0,"Accounts payable, accrued":79500,"Grants payable":0,"Deferred, revenue":2027,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0,"percentile":0.39405288179642484},"Liabilities to Assets Ratio":{"score":1.0,"percentile":0.051798247554622576},"Operating Reserve Ratio":{"score":0.07047150134110827,"percentile":0.05438336998932352},"Officer Compensation Ratio":{"score":0.0326066943906839,"percentile":0.846104143152758},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7107178312345547,"percentile":0.8658598751335648}},"source_xml":"201903389349300725_public.xml"},{"Organization":{"value":null,"Person":["ROBERT OSWELL","CJ VLAHOVICH","WAYNE WILSON","JAMES VAUGHT","GREG MELOON","DAVE EKERN","TROY MANN","GLENN SANDRIDGE","JIM EMMONS"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DI"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2020,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT OSWELL","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1066393,"Contributions":{"value":1066393,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1066393,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1042518,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1042518,"Management services":119471,"Legal":0,"Accounting":7500,"Lobbying services":0,"Investment management fees":0,"Other services":889135,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":3227,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":23185,"INDIRECT COSTS":15236,"MISCELLANEOUS":5010,"SUPPLIES":2939},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":1016106,"Management And General Expenses":26412,"Fundraising Expenses":0}},"Assets":{"value":234194,"Non-interest bearing cash":93194,"Savings and temp cash investments":0,"Pledges and grants receivable":141000,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":210319,"Sum of Total Liabilities":0,"Accounts payable, accrued":125907,"Grants payable":0,"Deferred, revenue":84412,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":23875,"Net assets without donor restriction":23875,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9746651856370825,"percentile":0.8814795421040336},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.02238855656404346,"percentile":0.4585439561055451},"Liabilities to Assets Ratio":{"score":0.8980546043024159,"percentile":0.0649870623188192},"Operating Reserve Ratio":{"score":0.22464264405986276,"percentile":0.12712430776157838},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.14067659549162356,"percentile":0.1143109560317429},"Revenue Growth":{"score":-0.12427074186015039,"percentile":0.1205198649103784},"Asset Growth":{"score":0.21554750476113158,"percentile":0.8620852651390157},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5676091087797105,"percentile":0.5096357619006384}},"source_xml":"202122459349300227_public.xml"},{"Organization":{"value":null,"Person":["ROBERT OSWELL","CJ VLAHOVICH","DAVE EKERN","RACHEL GREEN","JIM EMMONS","GREG MELOON","TROY MANN","GLENN SANDRIDGE","JAMES VAUGHT","NAOMI HAWORTH"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","EXECUTIVE DI","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","BOOKKEEPER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2023,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT OSWELL","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":8,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":961009,"Contributions":{"value":961009,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":961009,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":976539,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":976539,"Management services":43944,"Legal":0,"Accounting":8999,"Lobbying services":0,"Investment management fees":0,"Other services":810048,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":29770,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":83778,"INDIRECT COSTS":80135,"SUPPLIES":3143,"MISCELLANEOUS":500},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":862991,"Management And General Expenses":113548,"Fundraising Expenses":0}},"Assets":{"value":92068,"Non-interest bearing cash":92068,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":97795,"Sum of Total Liabilities":0,"Accounts payable, accrued":24200,"Grants payable":0,"Deferred, revenue":73595,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":-5727,"Net assets without donor restriction":-5727,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8837240499355377,"percentile":0.7451223687496475},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.016160098396581092,"percentile":0.3465804467746922},"Liabilities to Assets Ratio":{"score":1.062204023113351,"percentile":0.04452459142655346},"Operating Reserve Ratio":{"score":0.09427990075153168,"percentile":0.0654118953757271},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.10052898005244261,"percentile":0.14062070212450548},"Revenue Growth":{"score":-0.07824033749809782,"percentile":0.1712277471820633},"Asset Growth":{"score":0.05535706832334736,"percentile":0.5469513940541552},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.49224245905575487,"percentile":0.3028969980899463}},"source_xml":"202431949349301703_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ROBERT OSWELL","CJ VLAHOVICH","DAVE EKERN","RACHAEL GREEN","JIM EMMONS","GREG MELOON","TROY MANN","GLENN SANDRIDGE","JAMES VAUGHT","NAOMI HAWORTH"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","EXECUTIVE DI","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","BOOKKEEPER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To educate the public regarding recreational boating safety.","year":2024,"name":"WATER SPORTS FOUNDATION INC","phone":4077198062,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ROBERT OSWELL","year_formation":2004,"state_legal_domicile":"FL","total_volunteers":8,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 568512, ORLANDO, FL, 32856, USA","city":"ORLANDO","state":"FL","country":"USA","zip_code":32856},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":998965,"Contributions":{"value":998965,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":998965,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":980868,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":980868,"Management services":175229,"Legal":0,"Accounting":9601,"Lobbying services":0,"Investment management fees":0,"Other services":665637,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":26667,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":103734,"INDIRECT COSTS":93229,"MISCELLANEOUS":6400,"SUPPLIES":4105},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":850467,"Management And General Expenses":130401,"Fundraising Expenses":0}},"Assets":{"value":31280,"Non-interest bearing cash":31280,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18910,"Sum of Total Liabilities":0,"Accounts payable, accrued":1780,"Grants payable":0,"Deferred, revenue":17130,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":12370,"Net assets without donor restriction":12370,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8670555059396371,"percentile":0.7193673318134581},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.018115749801044082,"percentile":0.4473241473509883},"Liabilities to Assets Ratio":{"score":0.604539641943734,"percentile":0.11126815495065},"Operating Reserve Ratio":{"score":0.03189012181047807,"percentile":0.03676040401280531},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.09418209129308103,"percentile":0.14618410781139005},"Revenue Growth":{"score":-0.07069685214585775,"percentile":0.18253980919136883},"Asset Growth":{"score":-0.035096239106737356,"percentile":0.19845425640211875},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4859058097702099,"percentile":0.28805173523708083}},"source_xml":"202540729349301009_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}